26 USC § 2011 - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051]
---
identifier: "/us/usc/t26/s2011"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2011 - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2011"
section_name: "Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051]"
chapter_number: 11
chapter_name: "ESTATE TAX"
subchapter_number: "A"
subchapter_name: "Estates of Citizens or Residents"
part_number: "II"
part_name: "CREDITS AGAINST TAX"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 2011. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051]
Section, , ; , ; , §§ 65(a), 102(c)(1), , , 1674; , , ; , §§ 1902(a)(12)(B), 1906(b)(13)(A), title XX, §§ 2001(c)(1)(A), 2004(f)(3), , , 1834, 1849, 1872; , , ; , §§ 531(a), 532(a), , , 73; , , , related to credit for State death taxes.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective , subject to a savings provision, see , set out as an Effective Date of 2014 Amendment note under .